It’s Emmy Awards time again — a time when TV people get all dressed up and celebrate their “art” while conveniently forgetting this is the same medium that so cruelly subjected us to “Smash” and Season 2 of “Revenge.”

Predicting who the voters will honor is always a tough call. Just when you think they’re stuck in a major rut (“The Amazing Race” again?), they surprise you and bestow their love on a fresh face or two.

With that in mind, we’ve cautiously tiptoed through the Emmy minefield, broken down the major categories and targeted who we think should and will win.

Should win: My sentimental choice in this incredibly competitive category is Hamm, who is long overdue. (Inexplicably, no “Mad Men” actor/actress has won an Emmy.) Will win: Spacey, because Cranston already has three trophies, and the TV academy loves movie stars.

Should win: “Louie.” It’s time to jump off the “Modern Family” bandwagon and give the shiny prize to a truly offbeat, daringly brilliant and original piece of work. Will win: “The Big Bang Theory” because it’s TV’s No. 1 comedy — and the safer choice.

Should win: “Top of the Lake.” Jane Campion’s seven-part saga was raw, provocative and absolutely riveting. Will win: “Behind the Candelabra.” It’s hard to beat the glitter, the glitz and the star power of this Liberace saga.

And the Emmy should also go to …

Lead actor, movie or miniseries: Michael Douglas (“Behind the Candelabra”)